1.audit 审计 ab9ec Z
2.attestation 鉴证 z{
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3.credibility 可信赖程度 }M(xN6E
4.audit of financial statements 财务报表审计 Is6}VLbB
5.agreed-upon procedures 执行商定程序 y5*zyd
6.high levels of assurance 高水平保证 [%yj'
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7.compilation 编制 [;yH.wn#5
8.reliability 可靠性 _U LzA
9.relevance 相关性 "uL~D5!f
10.professional skepticism 职业谨慎 yaG:}=.3
11.objectivity 客观性 SAitufS
12. professional competence 专业胜任能力 !#%>,X#+
13.Senior/CPA-in-charge 项目经理 7.
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14.audit engagement letter 业务约定书 QEut@L
15.recurring audit 连续审计 s8's(*]
16.the client 委托人 %A3m%&(m&%
17.change CPA 更换注册会计师 7vRp<
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 V'RbTFb9Z
20.the preceding CPA前任注册会计师 WC=d@d)M
21.issue the audit report 出具审计报告 rqp]{?33
22.expert 专家 b{aB^a:f=L
23.the board of directors 董事会 (f_YgQEL
24.knowledge of the entity‘ s business 了解被审计单位情况 S"?fa)~
25.assess material misstatement risks评估重大错报风险 8 3/WWL }
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 WcT= 5G
27.a general knowledge of —— 初步了解―――的情况 nql9SQ'\\
28.a more knowledge of—— 进一步了解的情况 Xm|~1 k_3
29.the prior year‘s working papers 以前年度工作底稿 ?%~^PHgZ|
30.minutes of meeting 会议纪要 V'>P lb.A
31.business risks 经营风险 N.q*jY=X|
32.appropriateness 适当性 uD?G\"L
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33.accounting estimate 会计估计 hi$AZ+
34.management representations 管理层声明 $mAC8a_Zu
35.going concern assumption 持续经营假设 #Ff8_xhP 2
36.audit plan 审计计划 ?Be}{Qqlg
37.significant audit areas 重点审计领域 l(87s^_
38.error 错误 W 2[]m>;
39.fraud舞弊 l"+8>Mm
40.modified or additional procedures 修改或追加审计程序 2ry@<88
41.misappropriation of assets 侵占资产 :Cx|(+T
42.transactions without substance 虚假交易 /W*Z.
43.unusual pressures 异常压力 5rbb
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44.the suspected noncompliance 涉嫌存在违法行为 bW!
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45.materialiy 重要性 z k}AGw
46.exceed the materiality level 超过重要性水平 '@@!lV
47.approach the materiality level 接近重要性水平 45wtl/^9
48.an acceptably low level 可接受水平 K, !
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #\=7A
50.misstatements or omissions 错报或漏报 &)+H''JY
51.aggregate 总计 A-uIZ
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52.subsequent events 期后事项 .QKyB>s
53.adjust the financial statements 调整财务报表 pZ\7!rON
54.perform additional audit procedures 实施追加的审计程序 [PUu9rz#
55.audit risk 审计风险 eBxm
56.detection risk 检查风险 Mh~}RA"H
57.inappropriate audit opinion 不适当的审计意见 NZ i3U
58.material misstatement 重大的错报 .1;UEb|T
59.tolerable misstatement 可容忍错报 MIr+4L
60.the acceptable level of detection risk 可接受的检查风险